Sec. 159.102. TAX PAYMENT CERTIFICATE REQUIRED

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(a) A dealer who pays a tax imposed by this chapter shall securely affix in the manner required by the comptroller to the taxable substance the appropriate tax payment certificate to show payment of the tax.
(b) A dealer shall obtain the necessary tax payment certificates before the tax becomes due as provided by Section 159.101 of this code. The possession of a taxable substance without the possession of the requisite amount or number of certificates is prima facie evidence that and is notice that the tax has not been paid as required by this chapter.
(c) The comptroller's rules shall provide for the return of unused certificates and for the refund of money for returned certificates.

Added by Acts 1989, 71st Leg., ch. 1152, Sec. 1, eff. Sept. 1, 1989.

                    
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